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Foreign whistleblowers are foreign citizens who help national enforcement authorities to sanction both foreign-based corporations and home-based corporations that engage in economic crime. This paper aims to investigate the expansion of US law in the area of transnational economic crime by discussing the case of foreign whistleblowers.

This paper has been developed from a literature review carried out as part of a wider study into policing international bribery.

This paper shows that extraterritorial application of US whistleblowing laws is part of a broad trend associated with extraterritorial enforcement of US anti-corruption statutes such as the Foreign Corrupt Practices Act (FCPA). The extraterritorial reach of the FCPA and other statutes allowed the USA to become the leader in sanctioning US corporations as well as non-US corporations for economic crime. In effect, some US enforcement practices have become the standard that has influenced law and law enforcement in other countries as well as internal compliance of corporations.

In spite of the profound impact foreign whistleblowing has on the effectiveness of national anti-corruption enforcement, this topic has been largely neglected by academic research. To the best of the authors’ knowledge, this paper is the first to provide an overview of the role of foreign whistleblowers and the significant impact foreign whistleblowing has for legal reform in European countries and internal compliance of corporations in Europe and beyond.

The present research identifies a total of nine factors influencing tax avoidance under the international taxation regime of the developing countries and establishes a hierarchical relationship through modeling of the identified factors using modified-total interpretive structural modeling (M-TISM).

Due to “scale without mass” properties of the digital economy, businesses reduce their physical presence in the countries of economic activities. Aided with digital features, multinational enterprises (MNEs) avoid, abolish, or adopt flexible tax burden in the developing nations through by-passing the permanent establishment condition for company taxes or the income characterization prerequisite for royalty taxation. The present research endeavors to identify the drivers of tax avoidance in the developing countries, especially exacerbated due to digital technologies (economy). In addition, the authors also examine the hierarchical relation between the extracted drivers of tax avoidance.

This research presents a considerable driving force of elements like historical foundation of tax-treaties, dominance of the developed countries, influence of trade bodies in policy matters and finally information and communications technologies (ICTs).

Identified elements drive the actors like professional enablers, tax havens, international organizations, and intangible assets in the form of intellectual properties (IPs) which act upon tax arbitrage situations both under the domestic and treaty regulations, finally culminating into profit shifting, tax manipulations or avoidance.

Since 2015, China has made efforts to reform its intellectual property rights (IPR) system to better protect and stimulate innovation. These reforms are a result of the demand for more stringent intellectual property (IP) protection from China’s domestic, innovative industries and a measure to ease the pressure exerted by its foreign trading partners, particularly against the background of the US-China trade dispute that started at the beginning of 2018. This paper summarizes these reforms and their implications.

This paper combines a variety of sources, including academic articles, government websites, news reports, industry surveys and expert opinions, to offer insights in China’s IPR system and its recent reforms.

This paper summarizes and discusses (1) the state’s law amendments, including the 2015 amendment of the “Law on Promoting the Transformation of Scientific and Technological Achievements”, the second amendment of the “Anti-Unfair Competition Law” with regard to trade secret protection, the fourth amendment of the “Patent Law”, and the legislations and regulations addressing the criticisms of the US administration over China’s so-called “forced” technology transfer policies; (2) the establishment of the specialized IP courts and tribunals since 2014; (3) the restructuring of the State IP Office; and (4) the issuing of an “Outline for Building an IPR Powerhouse (2021–2035)”.

This paper highlights China’s efforts to make its IPR system stronger and more just. It also discusses international observers’ reactions and pinpoints specific areas for further improvement.

This chapter provided systematic and comprehensive analysis on trawl fisheries management and conservation measures in the Straits of Malacca. Detailed analysis is conducted on Malaysian fishery management framework particularly domestic country's trawl fishery status, legal structure, input-control strategies, ecosystem protection plan, pollution, law enforcement, and complementary measures that designed to reduce and prevent overfishing in the exclusive economic zone (EEZ) of Malacca Straits. Gaps and challenges found in existing trawl fisheries literature are presented followed by recommendations for improvement in the management and conservation of trawl fisheries.

The purpuse of this study is to answer the following two questions. Do conflict management efforts mitigate the recurrence and severity of civil conflict? If so, how? Do some conflict management strategies fare better than others in these tasks? This study theorizes about the connection between the costliness of a conflict management strategy – with respect to both the disputants and third parties – and civil conflict outcomes. This theory produces two contradictory predictions: that more costly strategies either increase or decrease violence. This study not only adjudicates between these two possibilities but also incorporates the role of timing. The early use of more costly strategies, for example, may encourage disputants to reduce violence in civil conflicts.

To evaluate the predications that the authors derive from their theoretical argument, the authors quantitatively analyze the effect of conflict management strategies’ relative cost on various measures of civil conflict recurrence and severity. The authors first identify the set of international–civil militarized conflicts (I-CMCs) during the period 1946–2010. I-CMCs contain two dimensions – interstate and intrastate – making them the most complex and dangerous form of militarized conflict. To each I-CMC, the authors then link all third-party attempts to manage the I-CMC’s civil conflict dimension. Finally, after developing quantitative indicators, a series of regression equations explore the relationships of primary interest.

Two main findings emerge. First, when third parties use a relatively more costly conflict management strategy to manage a civil conflict (e.g. a peace operation or military intervention, as opposed to mediation), the severity of the conflict increases, while conflict recurrence rates remain unchanged. Second, this study uncovers a trade-off. The early use of a relatively more costly management strategy lowers a civil conflict’s severity in the short-term. It also, however, increases the likelihood – and speed with which – civil conflict recurs. The timing of certain conflict management strategies matters.

Scholars typically isolate conflict management strategies in number (i.e. consider efforts as independent of one another, even those within the same conflict) and kind (i.e. examine mediation but not peace operations). This study, in contrast, includes the following: the full menu of conflict management strategies available to third parties – negotiation, mediation, adjudication/arbitration, peace operations, sanctions and military intervention – over a lengthy time period (1946–2010); theorizes about the relative merits of these strategies; and considers the timing of certain conflict management efforts. In so doing, it highlights a policy trade-off and proposes promising areas for future research.

Using a qualitative approach, this cross-disciplinary study integrating modern slavery, tourism and marketing expertise outlines Chinese outbound tourists' perceptions of and reactions to issues related to child sex tourism.

In total, 27 in-depth interviews were conducted, and data were analysed. Manual coding was chosen as an efficient method to process qualitative interview data given the relatively small sample size in this study.

Three main themes emerged from analysis: (1) tourists' negative perceptions of child sex tourism; (2) tourist boycotts against child sex tourism destinations and activities as reactions to this socially deviant and illegal phenomenon and (3) tourist advocacy to enhance public awareness of child sex tourism. These themes suggest that tourists, as key tourism stakeholders, have difficulty accepting that child sex tourism occurs and would like to identify solutions to end illegal activities. Tourist boycotts would positively affect sustainable tourism development by eliminating illegal businesses, including those involving child prostitution, from the tourism industry. The qualitative method is applied here to develop a conceptual framework explaining tourists' perceptions of and reactions to child sex tourism.

A conceptual framework of Chinese individuals' perceptions of and reactions to child sex tourism has been devised using a qualitative approach. Although this framework takes child sex tourism as its focus, it can also be applied to better understand tourists' perspectives of other socially deviant or illegal behaviours within the tourism industry. The findings of this study provide valuable implications for various tourism stakeholders.

The current study makes significant theoretical and practical contributions to an under-researched topic – child sex tourism. A conceptual framework of Chinese individuals' perceptions of and reactions to child sex tourism has been devised using a qualitative approach. Findings from this study may inspire campaigns to protect children from being drawn into sex tourism. Efforts should also be undertaken to rescue children who have already been victimised by illegal businesses.

This paper aims to examine a large-scale typhoon response coordination, focusing on the emergency collaborative network (ECN) configuration and structural properties that characterized the 2018 Typhoon Mangkhut response operations in Shenzhen, China.

The response coordination of Typhoon Mangkhut was operationalized as a Shenzhen-based ECN established upon a six-week observation. A systematic content analysis of publicly available government documents and newspaper articles was conducted to identify participating organizations and interorganizational relationships built and sustained during and immediately after the disaster. Social network metrics at levels of the node, subgroup of nodes and whole network were utilized to examine network capacity, network homophily and network performance, respectively.

Results of the centrality analysis demonstrate that government agencies at municipal and district/county levels took central network positions while private and non-profit organizations were mostly positioned at the network periphery. The blocking analysis points to a salient homophily effect that participating organizations sharing similar attributes were more likely to connect with each other. A further investigation of whole network metrics and the small-world index reveals the highly fragmented and discontinued features of ECN, which may result in unsystematic coordination among organizational actors.

This paper is distinctive in examining the coordination structure among response organizations embedded in a centralized and monocentric governance system and, more importantly, how the structural characteristics can differ from that evidenced in a more decentralized and polycentric system.

The main aim of this study is to review different aspects of Industry 5.0 (I5.0) along with Kaizen measures to foster this novel aspect of industrial sustainability. The study makes a comprehensive study to explore the implementation status of I5.0 in industries, key technologies, adoption level in different nations and barriers to I5.0 adoption together with mitigation actions.

To do a systematic study of the literature, the authors have used preferred reporting items for systematic reviews and meta-analysis (PRISMA) methodology to extract articles related to the field of the study.

It has been found that academic literature on the I5.0 is continuously growing as the wheel of time is running. Most of the studies on I5.0 are conceptual-based, and manufacturing and medical industries are the flag bearer in the adoption of this novel aspect. Further, due to I5.0's infancy, many organizations face difficulty to adopt the same due to financial burden, resistive nature, a well-designed standard for cyber-physical systems (CPS) and an effective mechanism for human–robot collaboration. Further studies also provide avenues for future research in terms of the identification of collaborative mechanisms between machines and wells, the establishment of different standards for comparison and the development of I5.0-enabled models for different industrial domains.

The study is the first of its kind that reviews different facets of I5.0in conjunction with Kaizen's measures and application areas and provides avenues for future research to improve an organization's environmental and social sustainability.

Boutique hotels reflect a nascent phenomenon in the literature and in the accommodation sector. As a result, they are void of governmental classification and regulation. Concurrently, they lack any form of operational definition. The purpose of this paper is to address these limitations by identifying the core attributes found to define boutique hotels.

To fulfil the purpose of this paper, the authors conducted a systematic literature review on Web of Science. This resulted in an analysis of 33 peer-review articles published from 1994 to 2022.

The findings of this review revealed that boutique hotels are defined by eight core attributes; these are (1) multiple ownership structures, (2) situatedness in a historic premises, (3) strategic locations, (4) thematized internal décor, (5) experience design, (6) high levels of personalization, (7) novelty in service provisions and (8) niche marketing strategies.

For policymakers, this paper may be used as a reference point to establish designated classification systems for boutique hotels. For practitioners, this paper may be used as a source of inspiration and benchmark to establish boutique hotels which align to the criteria highlighted in this paper. For scholars, this paper proposes an operational description of boutique hotels and novel areas for future research.

This paper represents one of the initial efforts undertaken by researchers to unify the literature on boutique hotels.

We examine the stock market reaction to the Tax Cuts and Jobs Act (TCJA) of 2017 during its enactment process, focusing on its international provisions. Consistent with extant evidence, we find lower returns for high-foreign-activity firms, indicating a negative market reaction to the international provisions overall. Considering specific international provisions, we find that the market reaction was more positive (negative) for firms likely most affected by the shift to a quasi-territorial system for taxing foreign earnings (the transition tax on existing unrepatriated earnings, the tax on global intangible low-taxed income, and/or the base erosion and antiabuse tax) than for other firms. Our findings imply that investors are able to disentangle the economic implications of complex and interactive tax law changes.